In this work, we describe a finite volume scheme for the compu- tation of incompressible air-water flows. We use an artificial compressibility approach that permits us to use a completely explicit scheme. We describe successively the low Mach preconditioning of the scheme, the Riemann solver and the non-conservative approach that is used to suppress velocity-pressure oscillations, the second order extensions and the parallel implementation. Then it is applied to the simulation of the breaking of a wave on a 15% slope.